Tax warehouse
A tax warehouse is a place where excise goods may be manufactured, processed, stored, received or dispatched by the authorized warehouse keeper under a tax suspension procedure . This definition is valid throughout the European Union and implemented in the individual consumption tax laws.
As long as the goods are in the tax warehouse, the excise duty is suspended. The tax arises when the products are released for tax purposes. Usually this is done by outsourcing; however, it can also occur due to an irregularity in shipping . In individual cases it is also possible to take taxed goods into a tax warehouse with a tax refund.
Excise duty warehouses differ from similar customs warehouses in that they only contain goods that are in free circulation in the EU. The consumption tax laws therefore differentiate between the excise tax suspension procedure and the customs suspension procedure.
See also
Individual evidence
- ↑ https://eur-lex.europa.eu/legal-content/DE/TXT/PDF/?uri=CELEX:32008L0118 Directive 2008/118 EG
- ↑ For example, § 4 of the Sparkling Wine and Intermediate Product Tax Act (Germany)
- ↑ For example § 15 of the Tobacco Tax Act (Germany)
- ↑ https://www.ris.bka.gv.at/GeltendeFnahm.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004876 Example § 5 of the Austrian alcohol tax law
- ↑ For example, § 3 of the Beer Tax Act (Germany)
